https://www.taxtmi.com/caselaws?id=155841 Amounts collected from customers as expressly refundable security deposits against a contingent sales tax liability on freight and packing charges were not collections by way of tax. Because the invoices and trade circulars disclosed the amounts as deposits, refundable if the proposed levy was not upheld, and the sums were separately accounted for as contingent deposits, the penal provision for unauthorised tax collection was not attracted. The consequential penalty proceedings under section 22 of the Tamil Nadu General Sales Tax Act were unsustainable, and the writ petitions succeeded with the impugned proceedings quashed. en-us Mon, 03 Oct 1988 00:00:00 +0530 Mon, 09 Sep 2013 14:29:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155841 Amounts collected from customers as expressly refundable security deposits against a contingent sales tax liability on freight and packing charges were not collections by way of tax. Because the invoices and trade circulars disclosed the amounts as deposits, refundable if the proposed levy was not upheld, and the sums were separately accounted for as contingent deposits, the penal provision for unauthorised tax collection was not attracted. The consequential penalty proceedings under section 22 of the Tamil Nadu General Sales Tax Act were unsustainable, and the writ petitions succeeded with the impugned proceedings quashed. Case-Laws VAT and Sales Tax Mon, 03 Oct 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155841